Changes to the tax incentive should encourage genuine R&D activity, maintain appropriate integrity safeguards and ensure support is directed to businesses undertaking long-term investment in innovation.
The ATO has not endorsed unrestricted aggregation of transactions, nor has it retreated from its current statutory approach concerning delineation and reconstruction, as outlined by Tim Keeling and Sam van Berkel.
Recent court rulings have broadened the reach of the Coal Long Service Leave Scheme, creating new compliance risks, remediation opportunities and a limited window for eligible employers to reduce historical levy liabilities, as highlighted by Kevin Ferdinands, Roshan Labrooy, Sam Gathercole and Sophie Rosemann.
The Global Minimum Tax is estimated to reduce profit-shifting substantially with a reduction of between 22.6 and 44.6 percent.
This article examines the interpretative framework for assessing PE risk in a remote work context and the relevance of the OECD MTC Commentary under domestic law and tax treaties.
This KPMG US report provides initial analysis and observations of the OECD document covering support for central GIR filing and exchange.
KPMG Partner Hayley Lock outlines why living away from home allowances are treated as fringe benefits, how to identify eligible employees, and the key concessions, limits and disclosure requirements employers need to manage.
Taxpayers who fall outside their relevant low risk zone can expect some form of ongoing monitoring and compliance activity on their inbound distribution transfer pricing arrangements.
Economic growth exceeded expectations in late 2025, though momentum remains fragile and heavily reliant on public demand, with weak private activity, subdued productivity and soft household consumption.
KPMG China has released the Q1 edition of the 2026 China Economic Monitor which analyses the latest trends in the macro economy and policy developments.
This report uncovers the complexities that mobility teams and their organisations are facing, and looks at how to respond as the ‘rules of the game’ continue to evolve.
Hayley Lock and Anna Kavelj discuss common traps and best practice tips for businesses sending employees travelling around the globe for that overseas assignment, from taxes and allowances, to pets, real estate and schools.
This webinar highlight answers some common questions regarding Payday Super, and outlines steps employers can take to prepare.
Taxpayers that fall outside their relevant low risk zone can expect some form of ongoing monitoring and compliance activity on their inbound distribution transfer pricing arrangements, as outlined by Tom Carter and Jake Outram.
The narrowness of the availability of an exemption continues to be evident, with a focus on establishing exceptional circumstances and substantial adverse ramifications, as highlighted by Sean Madden and Amanda Maguire.
The papers contain recommendations that would fundamentally change the R&D Tax Incentive (RDTI) if enacted, writes Georgia King-Siem.
The steady stream of regulator guidance products, changes to the R&D Tax Schedule and R&D Application, and the imminent release of the second ATO R&D Transparency report mean the tax incentive is a board-level discussion for those claiming it, writes Georgia King-Siem.
In this article, we explore the advantages of implementing a governance framework and the use of supporting technology to keep the evolving employment tax picture and related risks and compliance needs in sharp focus.
Entities now have guidance on the ATO approach to considering full or partial exemptions to the Australian Public Country-by-Country Reporting regime, as detailed by Sean Madden and Valerie Koo.
This report highlights modern cross-border digital solutions, managing global mobility taxes, the power of data, and artificial intelligence.
This report explores how businesses are recognising the need for modern, agile programs that reflect and embrace the trends shaping today’s dynamic reality.
The introduction of the long-awaited amendments to the corporate residency rules would help to reduce the administrative burden on corporate groups, write Julian Humphrey, Denis Larkin and James Macky.
Key to the Administrative Review Tribunal case was the wide range of different contractual and pricing mechanisms used in the market, as highlighted by Sam van Berkel, Glen Hutchings, Kristie Schubert, Jeremy Capes and James Alsop.
Sophie Turski, Georgia King-Siem, Amanda Tirtadinata and Ryan Kirby explore new industry incentives, highlighting the opportunities and nuances that Australian businesses and communities need to be aware of.
Under the Future Made in Australia policy, new legislation introduces a hydrogen production incentive and a critical minerals production tax incentive, as highlighted by Georgia King-Siem, Sophie Turski, Melissa Bader and Daniel McLindon.
KPMG China has released the Q1 edition of the 2025 China Economic Monitor which analyses the latest trends in the macro economy and policy developments.
This report presents an overview of selected key findings and offers informative insights for global mobility professionals on the future evolution of the function.
With the registration of the Pillar Two subordinate legislation on 23 December 2024, the full package of legislation implementing the Pillar Two Global Anti-Base Erosion (GloBE) rules in Australia now has legal effect. This may trigger new current tax disclosures for financial statements.
The changes, to be implemented after 1 January 2025, may mean affected entities are required to lodge additional country-by-country reporting statements, as outlined by Jane Rolfe and Aaron Yeo.
While the Australian Government says it has signed a Statement of Support for the STTR, it is not yet clear whether (and if) Australia intends to give effect to the STTR, as outlined by Alia Lum and Amanda Maguire.
